Subject: Hi Shalini, Your are corrct. But, assingment did not say we have to follows Performance disclosure only. Its syas "Sustainability Integration Process". Then we have to concentrate both on standard specific disclosure as well as General Disclosures. Mon Apr 18, 2016 9:14 am

"Many companies claim that sustainability is embedded in their DNA or sits at the heart of their business. The reality is that very few corporations have fully integrated or embedded sustainability into their business models. The need for integrated sustainability is urgent; in order to address today’s pressing global issues such as resource scarcity, climate change and inequality, the private sector must integrate environmental and social considerations into every business decision. Embedding sustainability into business not only helps secure a sustainable future, but it also benefits companies, enabling them to prepare for future risks, act on opportunities and create more value for the business and its stakeholders.

In Sustainability Incorporated we highlight five pathways that sustainability practitioners can simultaneously leverage to further integrate sustainability into their businesses"

"How to manage the paradox of improving social, environmental,and financial goals simultaneously is one of acompany’s biggest challenges. Integrating corporatesocial, environmental, and financial impacts into operationaland capital investment decisions comes with a lotof tension.While social and financial initiatives may benefitone another in the long term, they’re often conflictingin their need for resources and agendas in the short run"

"Integrated reporting, CFO engagement and Benefit Corporations are three initiatives that drive sustainability integration. However, there are certainly challenges. A significant barrier is lack of incentives and policy architecture. As long as the purpose of a company is to maximize value to shareholders and the financial implications of key externalities are discounted, it will be difficult for senior leadership to push for increased integration.However, the potential benefits of integration — improved resilience, more informed decision-making and better investor engagement over the long term — are promising."

"Risk is intrinsic to doing business. With empirical evidence showing that 50 %of small and medium-sized enterprises (SMEs) close down before completingtheir fifth year, it is clear that operating a business can be a risky endeavour.Risk has consequences in terms of economic performance and professionalreputation, but there are also environmental, safety and social considerations.These risks may be internal or external, direct or indirect. Despite the underlyingelement of uncertainty, it is often possible to predict risks, and to set inplace systems and design actions to minimize their negative consequencesand maximize the positive ones. Those risks that arise from disorder can becontrolled through better management and governance. In this manner, businessesthat adopt a risk management strategy are more likely to survive andto grow."

"The management of an organization, enabled by its governance arrangements,can be described as “coordinated activities to direct and control an organization”.Risk management is defined as “coordinated activities to direct andcontrol an organization with regard to risk”. The parallels between thesetwo statements demonstrate how closely risk management and governanceare linked."

Most of you haven't covered following three areas in your 1st Part of the assignment.

- Understanding the issue- Analysis of the issue- Technical knowledge

Please see whether you have written at least below areas before getting to company discussion- Sustainability concept and reporting (History, why, status as of now)- What is sustainability integration/ its difficulties/ How companies have approached it (strategic link, BOD involvement, separate team etc)/stages in sustainability integration (compliance, business model etc)

Risk Management- What is risk mgt, importance, link to sustainability.. Who gets involved.

(Please refer posts shared on 18th April to get an idea)

- Share some empirical evidence relating to success rates due to integration (empirical evidence). You may find some information from IIRC research.

Examiner needs to see there is a depth in what you say and you have understood the concept before you go to company discussion.

[b]Don't forget that the above cover 40 marks....

Then you can go to the company discussion..Again try to link above discussion points when you write you report based on GRI guide.I don't think you are expected to write a comprehensive sustainability report.You need to link you report to sustainability integration and risk management

Specially write about strategy, Stakeholder engagement Governance and few specific performances and see how those support integration and Risk management.don't write too much on specific performance (wasre management, energy consumption, CSR etc)

Talk about the process in the organization with regard to Integration and Risk management than individual initiatives.

Give your recommendations for improvements

Then conclusion.

Refer assignment guide given by CA (shared above) again and again to see whether you have covered all the important aspects.

If you didn't come for assignment review, please speak to one of your colleague to get some clarity.Please send your reports to inspirobs@yahoo.com. If time permit we will give our feedback.